This course provides an overview of the accounting and reporting requirements with respect to segment reporting as prescribed by ASC Topic 280. This course focuses on topics such as the identification of the chief operating decision maker (CODM), the determination of operating segments, and the determination of reportable segments. This course also provides information on specific segment reporting disclosure requirements.
Course Publication Date:
April 09, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$10.00!
| Author: | Kelen Camehl |
| Course No: | ACT-SEGREPB-8175 |
| Recommended CPE: | 1.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- Identify key characteristics of operating segments.
- Recognize characteristics of the entity’s chief operating decision maker.
- Identify the quantitative thresholds used for reportable segments.
- Recognize disclosure requirements for reportable segments.